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INCOME TAX ASSESSMENT ACT 1936 - SECT 109K
Inter - company payments and loans not treated as dividends
A private company is not taken under section 109C or 109D
to pay a dividend because of a payment or loan the private company makes to
another company.
Note: This does not apply to a payment or loan to a company in its
capacity as trustee. (See section 109ZE.)
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